IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Nimewo UILC Sijè Dat Piblikasyon
200713015 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 03/30/2007
200713014 1381.02-00 Certain Other Cooperatives 03/30/2007
200713013 7701.00-00 Definitions 03/30/2007
200713013 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713012 7701.00-00 Definitions 03/30/2007
200713012 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713011 7701.00-00 Definitions 03/30/2007
200713011 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713010 7701.00-00 Definitions 03/30/2007
200713010 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713009 7701.00-00 Definitions 03/30/2007
200713009 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713008 7701.00-00 Definitions 03/30/2007
200713008 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713007 7701.00-00 Definitions 03/30/2007
200713007 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713006 7701.00-00 Definitions 03/30/2007
200713006 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713005 7701.00-00 Definitions 03/30/2007
200713005 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713004 1362.01-03 Late Elections 03/30/2007
200713003 9100.22-00 Other 03/30/2007
200713003 1503.04-04 Dual Resident Corporation 03/30/2007
200713002 3402.15-00 Withholding on Gambling Winnings 03/30/2007
200713001 7701.00-00 Definitions 03/30/2007